constructive sale 예문

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1. Tax experts differ on whether the constructive sales rules would apply in this case.
2. There are other ways to hedge against loss without becoming subject to the constructive sale rules.
3. The new law deems the short sale to be a " constructive sale " of the stock.
4. The Clinton proposal would create a concept of constructive sale, essentially what some people call the " smile test ."
5. Some would risk involving the " constructive sale " rules and force him to pay immediate taxes even before he realized any profits.